Legal Opinion

District of Columbia v. Mt. Vernon Seminary

Court of Appeals for the D.C. Circuit

Decided October 10, 1938No. 7053PublishedCited by 15 opinions

1Opinion of the Court

MILLER, Associate Justice.

Appellee, the Mt. Vernon Seminary, is a corporation, organized under the law of the District of Columbia, 1 *which operates a private school for girls in the City of Washington. It paid, under protest, taxes and penalties assessed against its real and personal property for the years 1934 and 1935, and brought suit in the court below to recover the amount paid. The case was tried on an agreed statement of facts. Appellant, The District of Columbia, appealed from a judgment in favor of appellee.

The lower court found, from the agreed statement of facts, as follows:

“It…

2Cases cited36 opinions

  1. Meyer v. NebraskaSupreme Court of the United States · 1923
  2. Pierce v. Society of SistersSupreme Court of the United States · 1925
  3. Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
  4. Pennsylvania v. West VirginiaSupreme Court of the United States · 1923
  5. United States v. Kirby Lumber CoSupreme Court of the United States · 1931

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3Cited by15 opinions

  1. Neild v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1940
  2. Hazen v. National Rifle Ass'n of AmericaCourt of Appeals for the D.C. Circuit · 1938
  3. District of Columbia v. Julius Orleans, Trustee, Arnold Orleans, Trustee, and Mervyn I. Aronoff, TrusteeCourt of Appeals for the D.C. Circuit · 1968
  4. Washington Chapter of American Institute of Banking v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1953
  5. General Motors Acceptance Corp. v. One 1962 Chevrolet Sedan, Serial No. 21839 B 176897District of Columbia Court of Appeals · 1963

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